How to conduct a merch audit — Italy
A Italy 2026 playbook on how to conduct a merch audit. Covers scoping, inventory walk-through, vendor scorecards, spend reconciliation and the 5-page executive summary.
What this guide covers
This is a Italy-grounded operational playbook on how to conduct a merch audit. It is built around live Milano fulfilment data, real procurement timelines, and the practical realities of IVA 22% via SdI (Sistema di Interscambio).
Use it as a checklist or as a hand-off doc for an external partner. The five-step structure below maps to the typical 6–8 week timeline observed across Italy client programs in 2026.
The five-step procedure
Step 1 — Scope: confirm headcount in scope, geographic spread within Italy, budget envelope and the IVA 22% treatment via SdI (Sistema di Interscambio). Step 2 — Spec: lock blanks, decoration method, MOQ, lead time. Step 3 — Approvals: strike-off, internal sign-off, legal/finance review. Step 4 — Produce: kitting in Milano, QC, invoice IVA 22% consolidated. Step 5 — Deliver: tracked to individual recipients, NPS pulse at day 14.
Most of the budget risk concentrates in steps 2 and 3 — under-spec'd blanks, missed strike-off windows or unclear IVA 22% treatment account for ~70% of overruns we see across Italy programs.
Italy-specific budget and timing notes
Total program cost in Italy typically lands at €28–€80 per recipient depending on tier, including IVA 22%, blanks, decoration, kitting in Milano and last-mile delivery. Add a 6–9% contingency for FX (where blanks are sourced ex-EU) and 3% for tax/SdI (Sistema di Interscambio) corrections. Plan the full cycle as 6–8 working weeks from kick-off to last-mile.
FAQ
Does this work for offices outside Milano?
Yes — we ship across Italy with consolidated IVA 22% invoicing through SdI (Sistema di Interscambio).
What is the minimum spend?
Most programs of this type start at €5,000 net for meaningful unit economics.
How does IVA 22% work cross-border?
For EU B2B clients, reverse charge applies; for Italy domestic clients, IVA 22% is charged and recoverable via SdI (Sistema di Interscambio).
Can we run this twice a year?
Yes — repeat cohorts in Italy typically gain 8–14% efficiency in cycle 2 thanks to retained blanks and approved artwork.
Who owns the artwork?
You — full IP transfer is standard on every Italy program; we retain rights only for case-study use with your written consent.